浅析新会计准则与会计制度的比较分析研究 财务管理专业VIP免费

毕业论文中文摘要摘要：2006年，财政部颁布了企业会计条基本准则和企业会计条特别准则38条，代表着我国创设了符合市场需求、企业会计标准体系与国际标准接轨。企业会计标准体系自2007年1月1日起在上市公司实施，并将在短期内于所有大中型企业实行。在没有落实会计准则前，我国在1992年时设置了企业会计准则，在落实企业会计准则前设置了企业会计机制。最关键的是能够满足我国由计划经济体制向市场经济体制的改变，但由于我国市场经济进程的不断推进，这份会计准则已不可以适应新形势的制度。所以我国经过这过去积累的经验补充和调整了现行的企业会计准则，建立了新的企业会计准则体系。财政部长金人庆表示新系统最重要的特征与以前的系统相比与相关国际标准基本符合要求，方便进一步增加中国对外开放程度。本文将对新会计准则和会计制度两个方面进行综合对比。关键词:新会计对策会计制度竞争力毕业论文外文摘要TitleComparisonofnewaccountingstandardsandaccountingsystemAbstractOnFebruary15,2006,theMinistryofFinanceissuedtheBasicPrinciplesofAccountingStandardsforBusinessEnterprisesandtheSpecialStandardsforBusinessAccounting.Theyrepresentthatourcountryhasalreadyestablishedtheenterpriseaccountingstandardsystemwhichaccordswiththemarketeconomyrequirementandhastheinternationalstandard.BusinessAccountingStandardsSysteminListedCompaniessinceJanuary1,2007.ItwillcarryouttoalloftheLargeandmedium-sizedenterprisesinashortterm.Ourcountryestablishedcorporateaccountingstandardsat1992beforetheBusinessaccountingstandardscarriedout.Atthattime,thepublishofaccountingstandardsismeanttoadaptingChina'seconomyfromplannedeconomymodetomarketeconomymode.In2001,ChinaofficiallysignedtheWTOaccessionagreement.Thisoffersthenewchallengestotheaccountingreform.Theoldenterpriseaccountingstandardssystemcannotadapttothenewsituation.Therefore,Chinahassupplementedandadjustedthecurrentaccountingstandardsforenterprisesafteryearsofaccumulatedexperienceandestablishthenewbusinessaccountingstandardssystem.FinanceMinisterRenqingJinsaidthatcomparingtotheoldone,thebiggestcharacteristicofthenewsystemisthatthesystemmeetstheinternationalstandards,ithasthepositiveadvantagetofurtherincreaseChina'sopennesstotheoutsideworld.Thispapercomparesthenewenterpriseaccountingstandardsystemwiththeoriginalenterpriseaccountingstandardsystemfromtwoaspects.Keywords:NewaccountingstrategyAccountingsystemcompetitiveness目录1绪论................................................................................................................................................22新会计准则和会计制度相关概述..............................................................................................22.1新会计准则概述.........................................................................................................................22.2会计制度的相关内容.................................................................................................................42.3新会计准则与会计制度的区别.................................................................................................43新会计准则和会计制度对比........................................................................................................53.1资产类科目及核算比较.............................................................................................................53.2负债类科目及核算比较.............................................................................................................83.3所有者权益类科目及核算比较.............